Informational value of challenging an incumbent prosecutor

2021 ◽  
Author(s):  
Bryan C. McCannon
Keyword(s):  
Informational Value

The essence of equity capital and its structuring for accounting needs

2017 ◽  
pp. 117-126
Author(s):  
Iryna Nazarova
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Capital Allocation ◽  
Equity Capital ◽  
National Standards ◽  
Equity Structure ◽  
Key Factor ◽  
Business Property ◽  
Informational Value

The paper considers various interpretations of the essence of equity capital. The concept of equity capital is viewed from the perspective of property as a venture capital, i. e. business property, which does not guarantee profits and dividends, and for which there is no clear schedule of returning funds to investors and shareholders. The most common equity capital components in national and foreign practice are examined and compared. It is pointed out that the equity components mainly used in Ukraine are defined by the National Accounting Standards. Alternatively, the structure of equity capital components in foreign practice relies on the Conceptual Framework of Financial Statements, but it is further detailed by national standards of each country and depends on its policy and accounting characteristics. The structure of equity capital in foreign practice may be influenced by shareholders’ decisions on the establishment of funds (additional capital), allocation of profits, transactions with treasury shares. It is made clear that in most countries equity capital components include joint stock capital, surplus reserves, and retained profit. The article reviews the classification of equity capital, viewed as the key factor, and determines its influence on accounting principles and policies. It is concluded that in regulatory documents, there are no clear lines between types of equity capital. The paper also discusses various views of scholars on equity capital arrangement. It is found that in research works, equity capital is classified based on various characteristics, but the majority of researchers consider sources of equity capital to be the main criterion. In addition, there is no consensus among academics as to what types of equity capital can be singled out by the criterion described. Taking into consideration some proposals of scholars and foreign practice related to ac- counting of equity capital, the author develops a generalized structure of equity capital which is based on the sources of capital formation and includes: invested capital, particularly registered capital (statutory and mandatory share capital), corrective capital (unpaid and withdrawn capital), additional capital (capital received from investors for stock that exceeds the par value of the stock, i.e. additional equity capital); acquired capital (assets received for free, capital formed from revaluation of assets, other capital) and reinvested capital (retained profits (uncovered losses) and surplus reserves). The above equity structure can be used to prepare financial statements in order to increase its informational value. Proposals are given on how to improve methods for accounting of equity capital, in particular accounting of additional capital invested by founders in the account entitled “Non-registered investments of owners”.

scholarly journals A viability criterion for computer system development projects

1984 ◽  
Vol 15 (3) ◽  
pp. 144-149
Author(s):  
J. Mende
Keyword(s):  
Computer System ◽  
Cost Of Capital ◽  
System Development ◽  
Development Project ◽  
Development Projects ◽  
Organizational Growth ◽  
Net Worth ◽  
Development Costs ◽  
Processing Cost ◽  
Informational Value

A manager facing the decision whether to proceed with a proposed computer system development project needs to determine whether its benefits are worth more than its costs. This can be done by applying a simple mathematical formula to calculate the project's 'net worth', as the sum of the annual benefits obtainable during the system's life span, less its development costs. The formula recognizes that a system's annual benefit, comprising enhanced informational value plus reduction In data processing cost, will change as a result of obsolescence, cost of capital, organizational growth and learning.

The Informational Value of Earnings Whispers

2008 ◽  
Vol 23 (1) ◽  
pp. 37-52 ◽  
Author(s):  
Michaël Dewally
Keyword(s):  
Informational Value

scholarly journals CCD-observations of asteroids: Accuracy and the nearest perspectives for application of the Laplacian orbit determination method

1996 ◽  
Vol 172 ◽  
pp. 451-452
Author(s):  
O.P. Bykov
Keyword(s):  
Celestial Body ◽  
Statistical Treatment ◽  
Angular Acceleration ◽  
Small Bodies ◽  
Second Derivatives ◽  
Ccd Observations ◽  
Positional Angle ◽  
Informational Value ◽  
Very High ◽  
Short Arc

The modern crowded CCD-observations of the Solar system small bodies are very effective and accurate. They easily provide close positions on a short topocentric arc for any celestial body – from several hours during one night to several successive nights at a single observatory. It is obvious, now, that the informational value of such short arc observations is very high. Statistical treatment of these accurate near positions gives an opportunity to calculate the first and second derivatives of spherical asteroid coordinates or an angular topocentric velocity and its positional angle, a topocentric angular acceleration and a curvature of visible trajectory of observed celestial body.

scholarly journals INTERNATIONAL AND GLOBAL LANGUAGES: CRITERIA, RATINGS, FORECASTS

Movoznavstvo ◽  
2021 ◽  
Vol 320 (5) ◽  
pp. 17-33
Author(s):  
P. O.  SELIHEY ◽  
Keyword(s):  
Foreign Language ◽  
International Language ◽  
World Languages ◽  
Social Prestige ◽  
The Status ◽  
Modern Knowledge ◽  
National Languages ◽  
The Military ◽  
Intellectual Power ◽  
Informational Value

The article examines the criteria on the basis of which ratings of international languages are compiled and their future is predicted. Language’s chances of becoming international are not highly dependent on its demographic power, structural advantages or ease of learning. What matters most is the influence that speakers of the language have on other peoples. The criteria of «internationality» of the language actually coincide with the criteria of its influence, communicative value, social prestige, sociolinguistic weight. The ratings of the influence of national languages are based on various criteria: state status, communicative potential, economic power, the number of people studying it as a foreign language. These ratings reveal more essential criteria of an international language: prevalence on several continents, the status of an official language in international organizations, value as a source of modern knowledge, a large number of its speakers as a second. A specific feature that brings the international language to the class of world languages should be recognized as its worldwide prevalence. This language is used all over the world, it is spoken (as the first or second) by the majority of the world’s population, its world status is recognized in all countries. The composition of the club of leading languages is constantly changing: some languages come to it, others decrease — depending on the military-political, demographic, economic and cultural success of their speakers. Although the number of speakers of English as a second language is growing steadily, its dominance should be considered as temporary. A new hierarchy of languages may emerge in the middle of 21st century, with other major languages — Chinese, Spanish, Arabic, Hindi/Urdu, competing equally with English in their respective regions. Although state status of the Ukrainian language creates favorable preconditions for its development, it could spread much faster due to its informational value, intellectual power, cultural attractiveness and economic success of Ukraine.

scholarly journals Arsip dan Jaringan Intelektual: Studi tentang Koleksi Nishijima di Universitas Waseda Jepang

2017 ◽  
Vol 10 (1) ◽  
pp. 18-30
Author(s):  
Arif Rahman Bramantya
Keyword(s):  
Intrinsic Value ◽  
The Other ◽  
View Point ◽  
Japanese Occupation ◽  
Living Thing ◽  
Historical Method ◽  
Evidential Value ◽  
Sources Of Knowledge ◽  
New Perspective ◽  
Informational Value

Archives can be said to be "inanimate" if we look it from the physical side. On the other hand, archives can be said to be "a living thing" if we look it in terms of the information that is contained in. Archives can explain anywhere, anytime and any purpose, because archives have evidential value, informational value and intrinsic value. In short, archives is a source of knowledge if we look it through academic view point. Archives in relation to the Japanese occupation in Indonesia is very limited.Nowadays, the study related to the Japanese occupation in Indonesia is also decrease. However, the study about the Japanese occupation in Indonesia in the 80s was massive and varied. Nishijima Collection is one of the valuable sources of knowledge related to the Japanese occupation in Indonesia. Unfortunately, many people do not use the collection as source for their Indonesian study. The result of this study provides a new perspective on the materials related with the Japanese occupation in Indonesia contained in Nishijima Collection. Intellectual network was formed through Nishijima Collection. Eventually, the study about Nishijima Collection through the historical method can be an initial foundation to raise the historical awareness that will be able to affect the civilization (of Indonesia).

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